ÖBB Annual Report 2025

Group Management Report 92 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 49 Procedure for evaluating Taxonomy-eligible and Taxonomy-aligned economic activities in the ÖBB Group The determination of Taxonomy-eligible and Taxonomy-aligned economic activities is based on the process explained below. Taxonomy-eligible economic activities The evaluation of the taxonomy-eligible economic activities was carried out for all six environmental objectives on the basis of the following Delegated Regulations (EU): 2021 / 2139, 2022 / 1214, 2023 / 2485, 2023 / 2486. The process for evaluating the ÖBB Group's taxonomy-eligible economic activities was carried out for the first time in 2021. A 360-degree screening process was developed for this purpose, which is divided into the following steps: – Screening of the NACE codes categorized according to the criteria “relevant,” “maybe” and “not relevant.” – Comparison of the NACE codes with those of the respective economic activities per company in the “EU Taxonomy Compass” of the European Commission. – Performance of an “impact analysis” based on the “description of activities” in the respective Delegated Regulations as well as the processes and business activities in the ÖBB Group. – In consultation meetings with experts, the unclear or ambiguous economic activities rated as “maybe” were examined in more detail. – Review of the key figures, looking for relevant economic activities. The analyzed financial key performance indicators are consistent with the consolidation principles that apply to the Group’s financial reporting in accordance with the applicable accounting standards (IFRS). – Based on this list of relevant economic activities, the existing reporting system was expanded with an input form containing the individual actions that can be assigned to the framework. This enables standardized data collection. The impact analysis is carried out annually in order to identify potential new taxonomy-eligible economic activities in the ÖBB Group and to keep the basis for determining the relevant key performance indicators up to date. There were no changes to the taxonomy-eligible economic activities for 2025 compared to the prior year. Taxonomy-aligned economic activities The list of identified Taxonomy-eligible economic activities was used to determine the relevant performance indicators and the following further steps were taken: – Identification of the material contribution to an environmental objective and verification of compliance with the technical assessment criteria and the “Do No Significant Harm” criteria (DNSH criteria) by technical experts from the subsidiaries. – A climate risk and vulnerability analysis was conducted. To this end, physical climate risks that are material to some economic activities were subjected to a robust climate risk and vulnerability analysis. Further information on the climate risk and vulnerability analysis can be found in Chapter E.2 “Environmental information” under “E1 Climate change” in the sub-chapter “Climate change adaptation.” This was followed by an assessment of existing adaptation measures and an evaluation. The aim is to determine whether additional adaptation solutions will be required in the future to reduce material physical climate risks. – Verification that minimum social protection standards are met – in accordance with international frameworks such as the OECD Guidelines for Multinational Enterprises, the UN Guiding Principles on Business and Human Rights, the fundamental principles and rights of the International Bill of Human Rights and the conventions of the International Labour Organization ( ILO). The requirements of Article 18 of the EU Taxonomy Regulation are met within the ÖBB Group. Further information on the topics of the minimum social protection standards can be found in Chapter E.1 “General information” in the sub-chapter “Due diligence.” The overlap between the results of the technical assessment criteria and the fulfillment of the DNSH criteria as well as the positive conclusion of the assessment of the minimum social protection standards yields the result shown below for the Taxonomy alignment of the ÖBB Group. As can be seen in the disclosure tables, not all Taxonomy-eligible economic activities are currently Taxonomy-aligned as the technical assessment criteria or DNSH criteria are not met overall. | MR49 E.  Non-financial statement E.1. General information E.2. Environmental inform ation E.3. Social information E.4. Governance information E.5. ESRS index